Account sheet



w. P. JENKINS AND w. n. WOOLLEY ACCOUNT SHEET. APPLICATION FILED CT= 28, I920.

1,428,592; PatenfedSept. 12,1922;

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- I Q APPLICATION FILED 00128. I920. 1,428,592. Pawntedsept 12, 1922 5 SHEETS-SHEET 4.

W. P. JENKINS AND W. D. WOOLLEY. ACCOUNT SHEET.

. APPLICATION HLED OCT. 28, I920. 1,428,592. PatentedSept. 12,1922 I 5 SHEETS-SHEET 5.

1 2 3 '4 5 G 'T IUTAL a a 10 11 12 13 14 OTAL I/YVEIVTORS.

Wwamoa-w WWW ATTyv Patented Eiept. 12, 1922.

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FIQE.

WILLIAM rarcn mar ins AND WILLIAM now-nine WOOLLEY, or TREDEGAR, ENGLAND.

ACCOUNT SHEET.

Application'fileel October 28, 1920. Serial No. 420,203.

T 0 aZZ whom may concern Be it known that we, Wrmama Pinon Jnivnms and WILLIAM DOWNING VVooLLEY, subjects of the King of Great Britain, residing at Rhyd Villa, Tredegar, in the county of Monmouth, England, have invented new and useful Improvements in Account Sheets, .01 which the following is a specification.

This invention relates to sheets for use in accounting, abstracting, costing, and other.

purposes, and its objectis to enable columns of particulars usually figures, to be massed in relation to a list of items common to all the columns of particulars, thereby economizing' space and thus reducing the number of sheetsrequired for record purposes, and yet enabling copies ofeach column of partioulars to be detached with its co-related list of items appended thereto.

One of many instances in which means for massing columns of figures in relation to a common list of items, would be useful, is in connection with the wages list of a colliery.

For example taking. one grade of employee, a collier: On the permanent sheet or sheets retained by the colliery there may appear a list of items such as cutting and forming)? face rippings, back rippings, etc. These items are common to the accounts ot all colliers. and consequently the permanent record of each mans a count need only be shown on the record sheet by a column or columns of figures of a plurality of columns arranged opposite a' list of items common to all the accounts on the same horizontal strip of the sheet.

Now, however, "if in entering the figures on the record sheet which is to be retained by the colliery, it is desired at the same time, by means of carbon paper, to transfer or write the figures on underlying sheets to be out up into separate pay tickets each to be given to the individual concerned, it is obvious that underlying: sheets having but one common list of items for each horizontal strip will be unsuitable. as a mere detached column of figures would beunintelligible.

Of course this objection can be and is overcome by repeating the list of items alongside the column or columns of figures constituting: each mans account.

Such repetition. of the list of items does ,not involve undue distention of the sheets which are subsequently to be cut up into individual tickets, as each ticket requires its own-list or" items. As regards the retained sheet or sheets it is different. In these, the list of items is unduly repeated, It is required but once for every horizontal portion of the sheet corresponding to the depth of a ticket, although if the sheet exceeds the depth of a ticket the list is repeated'vertically for each such portion of ticket depth.

From the above it will be gathered that whilst sheets retained entire, require but one column containing the list of items, or vertical repetitions thereof, the underlying sheets, to be cut up into tickets, require the list repeated before each figure column or set of columns,

Other industrial, mercantile or statistical examples involving lists of items and corelated particulars, one or more copies of Wl11('h are retained in sheet form and others are cut up into separate tickets, vouchers, invoices, etc, can be readily imagined.

Now according to the present invention, the massed arrangement of the columns of particulars on the record sheet or sheets can .be retained, whilst en'iploying underlying sheets each column or set of columns of which has adjoining each its own appended list of items, this being effected by compounding the underlying sheets which are to be cut up and, of the two componentsof such resulting; compound sheet, slitting the one between the sections constituting the tickets and slitting the other so as to provide tongues bearing columns for particulars and inserting such tongues through the slits of the first so as to overlap all the lists of items other than that which appears on the top sheet or sheets.

By this arrangement the interfitted compound sheet presents to the transferring acbottom sheet of the compound sheet are inserted through the slits of the uppermost of these two sheets, from left to right and cover up the lists on the right of the slits. However, the contrary arrangement may be adopted, in which the lists are arranged on the right and the tongues inserted from ri ht to left.

ow slitting and interiitting a pair of sheets does not exhaust all possible means by which the result aimed at by the inven tion can be attained, and the same result can be obtained by modifications of the arrangements of the underlying sheets.

According to one modified arrangement, instead of slitting and interfitting the sheets which are to be divided into tickets, the portions of such sheets bearing the lists of items are, where necessary, slit and folded back behind their correlated columns thus covering the lists of items and simultaneously exposing, by the gaps left by the folded back portions, the columns for particulars of the underlying sheet.

According to another modification, the folded back arrangen'ient is combined with the above described interfittiug arrangement.v

Representative examples of sets of sheets arranged according to the invention are illustrated on the accompanying drawing, in which Fig. 1 is a face view of the top sheet.

Fig. 2 is a transverse section of the four sheets constituting the set.

Fig. 3 is a face view of the uppermost of the twobottoin sheets, and

Fig. 4 is a transverse section thereof.

Fig. 5 is a face view of the lowermost of the two bottom sheets, and

. Fig. 6 is a transverse section thereof.

Fig. 7 is a face view of the compound bottom sheet constituted by the interlitting of the two sheets shown in Figs. 343, and J F 1g. 8 is a transverse-section of such compound sheet.

Fig. 9 is a transverse section showing the sheets reversed for enabling the backs thereof to be inscribed.

Fig. 1.0 is a face view of the top or record sheet of a modified set of sheets.

Fig. 11 is a transverse section'of a set of four sheets showing the folded back arrangement.

Fig. 12 is a transverse section of a set of SIX sheets showing the combined folded back and interlitted arrangement, the separation ofthe. sheets being grossly exaggerated clearly to show their arrangement 4 Fig. 13 is a transverse section showing four ticket bearing sheets of Fig. 12 before being interfitted.

(t is a sheet of paper hearing in'the left L hand margin (Z alist of items. which as the sheet is ofsuflicient depth of two sets of tickets, is repeated once vertically. Opposite the lists of items in the margin d are sets of columns for figures (monetary values) numbered 1 to let, each being the account or part of the account of a separate workman.

A duplicate a of the sheet a is arranged beneath the sheet (4 with carbon paper in terposed. This sheet a provides a duplicate of the record written on (4 but, as far as the present invention is concerned, can be dispensed with.

Beneath the sheet a is a compound sheet composed of two interfitting slitted sheets 6 and c.

The sheet 7) bears the columns for particulars corresponding to and directly beneath the columns numbered 1, 3, 5, 7, 8, 10, 12 and 14 of sheet a whilst the sheetc bears the columns for particulars corresponding to and directly beneath the columns numbered 2 4, 6, 9, 11 and 13 of sheet c On both these sheets 6 and c, the lists of items, provided solely in the margins Z of sheets a and a are repeated in the col umns e alongside each column for particulars. Consequently when the latter are filled in each column can be detached together with its list of items appended.

The sheet Z; is slit vertically at 7" along the right hand border of each set of columns of particulars. The sheet 0 is likewise slit vertically at 9 along the right hand border of each set of columns for particulars, but in addition each slit 9 is prolonged horizontally at 71, along the upper and lower borders of these sets of columns; thus the columns of particulars on sheet 0 are on tongues.

The tongues of the sheet 0 formed by the slits g, hare inserted through the slits f of sheet 6, whereby they cover the columns of items 6 of this sheet situated between the columns of particulars thereof. The columns of items of sheet 0 being on portions of this sheet which are not inserted through the slits f of sheet Z), are obviously covered by the latter, being covered by the portions thereof which bear the columns'of particulars.

"llhe thus interfitted compound sheet 6, c is clearly shown in Figs. 2, 7 and 8.

Carbon paper having been interposed between sheets (1. and c and between a and the compound sheet 7), 0, matter written in the sets of columns 1, 2, 3, etc, of sheet a is transferred to the corresponding columns of all the underlying sheets.

On separation of the sheets, a and a constitute record sheets, and Z) and 0, after being parted one from the other, can be cut up into tickets, each bearing a list of items and columns of particulars relating to such items.

For enabling the backs of the sheets to be masse inscribed and to facilitate cutting up into.

are not necessary for the protrusion of the tongues of sheet 0 through the sheet b. Like= wise for the same purpose and to keep the width of the tickets uniform, sheet 0 may also be slit at is.

In some cases items and particulars of deductions such as house rent tools, insurance, etc., are written on the backs of the tickets.

This can be effected by turning over the entire set of sheets, removing the tongues of sheet 0 from the slits f of sheet I) and inserting from right to left the tongues provided on sheet 6 by the slits f, i and j through the slits g and 7c of sheet a, as shown in Fig. 9. The carbon sheets are also reversed, and the writing is transferred through the compound sheet 6, 0 to the sheets a and a If desired one or more unslit back sheets may be provided behind the slit sheets, to serve as the top record sheet or sheets when the set of sheets is turned over for writing on the back thereof.

The writing or other method of inscription can be effected by a suitable typewriter, pen, stylus or pencil for manifold writing.

Referring to Figs. 10 and 11as in the previous example, a is a sheet of paper bearing in the left hand margin (5 a list of items, which as the sheet is of suflicient depth for two sets of tickets, is repeated once vertically. Opposite the list of items in the margin d are sets of columns for figures (monetary values) numbered 1 to 14, each being a separate account.

A duplicate a of the sheet a is arranged beneath the sheet a with carbon paper interposed. This sheet 04 provides a duplicate of the record written on a but, as in the previous example, can be dispensed with.

Beneath the sheet a is a pair of sheets I) and c.

The sheet 6 bears the columns for particulars corresponding to and directly beneath the columns numbered 1, 3, 5, 7, 8, 10, 12 and 14 of sheet a whilst the sheet a bears the columns for particulars corresponding to and directly beneath the columns numbered 2, 4, 6, 9, 11 and 13 of sheet a On both these sheets I) and 0, the lists of items, provided solely, in the left hand margins d of sheets a and (20 are repeated in columns alongside each column or set of columns for particulars. Consequentlv when the latter are filled in each ticket can be detached with its list of items appended.

Now instead of slitting the sheets 6 and c and passing tongues formed thereby in the lower sheet through the slits in the upper sheet, so that the columns for particulars on said tongues are exposed over and cover lists of items on the upper sheet, the portions of.

sheet Z) bearing the lists of items whichdo not appear on the top sheet a are by slits formed astongues 1 which are folded back behind the portions of the sheet b bearing,

the, correlated columns for particulars,as indicatedinFig..11. By this arrangement, in addition to covering up the respective liszs of items, gaps m are provided through which the columns for particulars ofsheet care exposed to the transferring. action of the carbon sheet.

Like in the previous example, the sheets can be inverted for matter to be inscribed on the back, either directly or through a superposed sheet or sheets. For this reason, the lower sheet 0, which then would be above sheet 6, is also slit into tongues Z, providing gaps m when folded back.

Figs. 12and 13 show how the folding back arrangement can be combined with the interfitting arrangement.

In this combined arrangement there are four underlying ticket sheets I), 0, n and 0. The folded back tongues Z are provided on one side of each list of items and are each of sufiicient length to extend back to the border of a tongue p provided on the other side of each list of items, making a compound tongue of double thickness.

The sheets are superposed with their compound tongues Z 7) overlapping, the end portion of each tongue Z and tongue p ofthe bottom sheet 0, being brought up over the .lists of items of the upper sheet I), as indicatecLin Fig. 12. Fig. 13 shows the sheets before interfitting the tongues of sheet a over sheet 6.

It is to be observed that Fig. 12 gives a somewhat distorted view of the relationship of the interfitting sheets, as in actual practice the sheets lie much more compactly. Also it should be observed that the columns are only of half the width of those shown in Fig. 10.

This combined arrangement enables matter applied to the backs of the sheets b-0 to appear on the front after the detached tickets have been opened out alongside the matter applied to the front of such sheets.

We claim:

1. A device of the character described, comprising superposed sheets bearing columns for particulars and appended columns for lists of items, said sheets being slit and so disposed relatively to each other as to cover said list columns of an upper sheet and expose said particulars columns of a lower comprising superposed sheets bearing columns for particulars and appended columns for lists of items, said sheets being slit and provided with tongues interwoven so as to cover said items columns of an upper'sheet and expose said particulars columns of a lower sheet. c

3. A device of the character described, comprising superposed sheets bearing columns for particulars and appended columns for lists of items said sheets being slit and provided with tongues 'so interwovenQthat the tongues of a lower 'shee't cover the items columns of an upper sheet and carry the par-' ticulars columns of said lower sheet.

4. A device of the character described 

